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R and R

Sam Davies and Kirin Ohbi McGrigors LLP give us a round-up of recent customs duty repayment and remission cases
The past two years have seen just six appeals brought before the VAT & Duties Tribunal in respect of repayment and remission of customs duties four of which are discussed in this article. The taxpayer was victorious in just one of these appeals which illustrates the difficulty taxpayers' face in establishing that exceptional or special circumstances exist sufficient to give rise to an entitlement to repayment or remission. The title of this article may be misleading as the emphasis therein will be that there is no time for rest and relaxation where repayment and remission are concerned. Inaction and delay have resulted in missed opportunities for taxpayers on more than one...
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